GSS INFOTECH LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

penalty proceedings u/s. 271(1) (c) r.w.s 274, 271AA & 271BA of the Income Tax Act. The appellant may add, alter or modify any other point to the Grounds of appeal at any time before or at the time of hearing of the appeal. 2.3 The assessee has also filed a petition to admit the following additional grounds: Without prejudice

GSS INFOTECH LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

penalty proceedings u/s. 271(1) (c) r.w.s 274, 271AA & 271BA of the Income Tax Act. The appellant may add, alter or modify any other point to the Grounds of appeal at any time before or at the time of hearing of the appeal. 2.3 The assessee has also filed a petition to admit the following additional grounds: Without prejudice

ACIT., CIRCLE-5(1) , HYDERABAD vs. MARKET TOOLS & RESEARCH PRIVATE LIMITED, HYDERABAD

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

section 92C(2) 15. Initiating the penalty proceedings u/s 271(1(C) of the Act. 16. Initiating penalty proceedings u/s 271BA and u/s 271AA.” 2.1. Additional grounds raised by the assessee for A.Y. 2010- 11 read as under : 17. The learned TPO has grossly erred in not appreciating that the outstanding receivables is not covered in the definition of international

MACROMILL RESEARCH INDIA LLP (FORMERLY MARKET TOOLS RESEARCH PRIVATE LIMITED),HYDERABAD vs. ACIT., CIRCLE-16(2), , HYDERABAD

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

section 92C(2) 15. Initiating the penalty proceedings u/s 271(1(C) of the Act. 16. Initiating penalty proceedings u/s 271BA and u/s 271AA.” 2.1. Additional grounds raised by the assessee for A.Y. 2010- 11 read as under : 17. The learned TPO has grossly erred in not appreciating that the outstanding receivables is not covered in the definition of international

ACIT, CIRLCE-5 (1), , HYDERABAD vs. MARKET TOOLS RESEARCH PRIVATE LIMITED , HYDERABAD

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

section 92C(2) 15. Initiating the penalty proceedings u/s 271(1(C) of the Act. 16. Initiating penalty proceedings u/s 271BA and u/s 271AA.” 2.1. Additional grounds raised by the assessee for A.Y. 2010- 11 read as under : 17. The learned TPO has grossly erred in not appreciating that the outstanding receivables is not covered in the definition of international

MACROMILL RESEARCH INDIA LLP (FORMERLY MARKET TOOLS RESEARCH P. LTD.,),HYDERABAD vs. ACIT, CIRLCE-16(2), , HYDERABAD

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

section 92C(2) 15. Initiating the penalty proceedings u/s 271(1(C) of the Act. 16. Initiating penalty proceedings u/s 271BA and u/s 271AA.” 2.1. Additional grounds raised by the assessee for A.Y. 2010- 11 read as under : 17. The learned TPO has grossly erred in not appreciating that the outstanding receivables is not covered in the definition of international

ADAMA INDIA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(3), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2014-15 Adama India Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(3), Hyderabad. Pan – Aabcm 09294F (Appellant) (Respondent) Assessee By : Shri Raghunathan S. Revenue By : Shri Y.V.S.T. Sai Date Of Hearing : 09-04-2019 Date Of Pronouncement : 03-07-2019 O R D E R

penalty proceedings u/s 271(1)(c) of the Act.” 6. As regards ground No. 1 ( 1.1 to 1.6) regarding receipt of management services from AEs, the TPO observed that the assessee had carried out the economic analysis in the TP documentation by clubbing management services under manufacturing function. He, therefore, requested the assessee to furnish clarification and submission along with

M/S KANTAR GDC INDIA PVT. LTD. (FORMERLY TNS INDIA PVT LTD),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri Manjunatha, G.आ.अपी.सं /Ita No.2261/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2013-14) M/S. Kantar Gdc India (P) Vs. Dy. C. I. T. Ltd (Formerly Tns India (P) Circle 2(2) Ltd, Hyderabad Hyderabad Pan:Aabcn2278F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Harpreet Singh Ajmani राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 15/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order

penalty proceedings u/s 271(1)(c), 271AA, 271BA of the Act. The Appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” 3. Facts of the case, in brief, are that the assessee company is engaged

HEXAGON CAPABILITY CENTER INDIA PRIVATE ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

penalty u/s 271(1)(c) and 271BA, which is premature in nature. :- 4 -: ITA-TP No. 486/Hyd/2021 Hexagon Capability Center India Pvt. Ltd., Hyd. 7. The grounds that are required to be adjudicated by is ground No. 1 (a to j) relating to interest on trade receivables and ground No. 2 regarding disputed tax credit. 8. Before

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (INDIA) PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

92B of the Act in the facts and circumstances of the case. ITA Nos.32/Hyd/2019 & 4 2130/Hyd/2017 (ii) Not appreciating the facts and circumstances surrounding the receivables and re- characterising the outstanding receivables as unsecured loans advanced to AES. (iii) Not appreciating the fact that the receivables are consequential/ closely linked to the principle transaction of provision of software services

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (I) PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

92B of the Act in the facts and circumstances of the case. ITA Nos.32/Hyd/2019 & 4 2130/Hyd/2017 (ii) Not appreciating the facts and circumstances surrounding the receivables and re- characterising the outstanding receivables as unsecured loans advanced to AES. (iii) Not appreciating the fact that the receivables are consequential/ closely linked to the principle transaction of provision of software services

IVY COMPTECH PRIVATE LIMITED,HYDERABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuay : 2013-14 Ivy Comptech Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 2(1) Hyderabad. Pan – Aaaci 8884K (Appellant) (Respondent) Assessee By: Shri Prashant Meharchandani Revenue By: Shri R. Dipak Date Of Hearing: 27/04/2021 Date Of Pronouncement: 20/07/2021

penalty proceedings u/ s 271AA and 271 BA of the Act. The Appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” Based on the facts and circumstances of the case

CORDYS SOFTWARE INDIA PVT.LTD., (NOW MERGED WITH OPEN TEXT CORPN. INDIA P. LTD),HYDERABAD vs. DCIT, CIR-1(2), HYD, HYDERABAD

In the result, the appeal filed by the assessee is partly

Bench: Smt P. Madhavi Devi & Shri B. Ramakotaiahassessment Year: 2011-12 Open Text Corporation Vs. Dy. Cit, Circle-1(2), India Pvt Ltd., (Cordys Hyderabad. Software India Pvt Ltd Is Now Merged With Open Tex Corporation India Pvt Ltd.,) Hyderabad. Pan- Aaacb8264E

1.a) Making TP adjustment by imputing interest at 5% on outstanding receivables relating to provision of software services to Associated Enterprise's (AE's) as on March 31st 2011: (i) Not appreciating that the instant transaction is not covered in the definition of international transaction as defined u/s 92B of the Act in the facts and circumstances